The bill addresses the requirements for the Massachusetts General Court to provide necessary documentation for audits conducted by the Auditor of the Commonwealth. Specifically, it amends Chapter 11, Section 12 of the General Laws to include a mandate for the General Court itself, along with various departments and agencies, to furnish books, documents, vouchers, and other records relevant to the scope of an audit. This inclusion aims to enhance transparency and accountability in the auditing process.

The Auditor's office is currently conducting a performance audit that encompasses state contracting and procurement procedures, the use of taxpayer-funded nondisclosure agreements, and a review of financial transactions related to the General Court. The Auditor has requested specific records, including official budgets and audits for Fiscal Years 2021 through 2024, but has noted that these requests remain unfulfilled. The bill emphasizes the importance of compliance with audit requests and indicates that failure to provide the necessary records may lead to legal action to enforce compliance.